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V2170-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Manager and partner remuneration considered earnings from work

The DGT clarifies that remuneration for administrative roles is deemed earnings from work, as business services are not considered economic activities.

In 6 key points

How it affects those involved

Partners acting as administrators must classify their remuneration as earnings from work, not earnings from economic activities.

Lifecycle

2015-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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